According to Page, "Home office deductions will not be disallowed, provided the taxpayers reasonably followed the previously existing guidance set forth in Publication 587, Business Use of Your Home, and proposed regulation 1.

The instructions for the 2004 IRS Form 8829 "Expenses for Business Use of Your Home," Page 3, and the 2004 IRS Publication 587 "Business Use of Your Home," Page 10, both indicate that depreciation for business use of a home is based on the 39-year recovery period for nonresidential real property.

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